Expanded Maternity Leave Sample Salary Differential Computation For Miscarriage
Expanded maternity leave requires employers to pay the salary differential between the full pay and the SSS maternity benefit.
The following illustrates the sample salary differential for miscarriage case based on previous presentations of SSS on the maternity benefit, full benefit, and salary differential.
Assuming the salary received by the employee is P26,000.00 per month and the company adopts a 313 factor. The method used is based on the presented computation by the SSS for 105-day maternity benefit applying it by analogy for miscarriage case:
Full Pay (FP) = Daily Rate x Maternity Period
Where:
Daily rate – P996.805112
Computation of Daily Rate:
(P26,000 x 12) / 313
P312,000 / 313
P996.805112
Maternity Period – 60 days
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Thus:
Full Pay = P996.805112 per day x 60 days
= P59,808.3067
SSS Maternity Benefit (SSMB) = ADSC x 60 days
Where:
ADSC – Average Daily Salary Credit
MSC – Monthly Salary Credit (Based on SSS Table)
Assuming MSC is P20,000.00
ADSC = (6 x MSC) / 180
= (6 x P20,000) / 180
= P120,000 / 180
= P666.666667
SSSMB = Maternity Period x ADSC
= 60 x P666.666667
= P40,000.00
Full Pay Less Mandatory Contributions (FPLMC)
Assuming total mandatory contribution is P2,540.50
Breakdown:
SSS P 800.00
PhilHealth 371.25
Pag-Ibig 100.00
Total P1,271.25
P1,271.25 x 2 months = P2,540.50
FPLMC = FP – Mandatory Contributions
= P59,808.3067 – P2,540.50
= P57,267.8067
Thus:
Salary Differential (SD) = FPLMC – SSSMB
SD = P57,267.8067 – P40,000.00
= P17,267.81
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